SALIG RAM RAIKUMAR Vs. COMMISSIONER OF INCOME TAX, EAST PUNJAB, DELHI AND AJMER-MERWARA, DELHI

JUDGEMENT

(1.) ON 21st July 1949, the Appellate Income -tax Tribunal referred the following questions to this Court :

(2.) WHETHER on the facts and in the circumstances of the case, S. 10A, Excess Profits Tax Act, has been rightly applied?

(3.) THE Tribunal was referring to the order of a previous Tribunal which they were looking at. In this order of 24th September 1948, the Tribunal do not say that they have examined the facts which the other Tribunal had examined and having examined the facts they then examine the order and then they are in agreement with the reasoning given by the other Tribunal. Neither the Tribunal gives us the facts nor the Tribunal supplies us with the material, and if neither the facts nor the materials are supplied how can the Tribunal ask this Court to answer this question. We, therefore, direct that a better statement of the case be sent to this Court accompanied by a various documents that are necessary to be examined in order that the questions put to us be answered. In this connection reference may be made to a judgment of the Bombay High Court printed in : 52 Bom. 669 : (A. I. R. 1928 Bom. 510 in the case of Commissioner of Income -tax, Bombay Presidency v. The Ahmedabad New Cotton Mills Co, Ltd. In that case Marten C. J., said :